Sai Construction And Builders vs. Commissioner
Facts
The petitioner, Sai Construction & Builders, filed a writ petition challenging the cancellation of its GST registration. The respondents, Commissioner, State Goods and Services Tax and others, argued that the petitioner had an alternative remedy under Section 30 of the Central Goods and Services Tax Act, 2017, to apply for revocation of the cancellation order. The petitioner conceded that no such application had been filed. The cancellation order was dated 13.08.2024.
Held
The Court condoned the delay in the petitioner invoking the provisions of Section 30 of the Central Goods and Services Tax Act, 2017. The Court reasoned that the enforcement of the Act was in its initial stages, and aspects of it might be beyond the understanding of a common person focused on their business. The cancellation of registration directly impacts livelihood and can lead to revenue loss for the State. Therefore, the Court held that the limitation period should not take precedence. The Court set aside the cancellation order dated 13.08.2024 and directed that if the petitioner files an application under Section 30 within three weeks from the date of the judgment, it shall be considered and disposed of within three weeks thereafter. The petitioner was also directed to file returns up to the date of the cancellation order along with the application.
Key Issues
1. Whether the petitioner is barred from approaching the High Court due to the existence of an alternative remedy under Section 30 of the Central Goods and Services Tax Act, 2017, for revocation of GST registration cancellation. Petitioner's contention: The petitioner did not explicitly argue against the existence of the alternative remedy but rather sought relief from the High Court. The petitioner fairly submitted that no application under Section 30 had been preferred. Respondents' contention: The respondents argued that the petitioner has an alternative statutory remedy under Section 30 of the Central Goods and Services Tax Act, 2017, to apply for revocation of the cancellation of registration, and therefore, the writ petition is not maintainable.
Sections Cited
Section 30
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT :(per Mr. G. Narendar, C.J.)
Heard learned counsel for the petitioner and learned State Counsel.
The short question involved in this writ petition is correctness of the cancellation of the GST registration.
After hearing for some time, learned counsel for the respondents submits that the petitioner has an alternative remedy under the provisions of Section 30 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘Act’), wherein the registered dealer, who has suffered an order of cancellation of the registration, is entitled to make an application under the provisions of Section 30 of the Act to revoke the orders
The judgment continues below.
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